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CUMBER CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2024
Registered Charlty In Northern Ireland {NIC105638)

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CUMBER CONGREGATION OF THE PRES8YTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present thelrAnnual Report and Financial Statements forthe year ended 310ecember 2024
including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Cumber Congregation of the Presbyterian Church in Ireland
Foreglen Road
Brackfleld
Londonderry
BT47 3TP
Re8iStered Charity in Northern Ireland (NIC105638)
CHARITY TRUSTEES
The Charity Trustees who served durlns the year or who were trustees at the date of this report were
Mrs Joan Pollock
Mr Erlc Christie
Mr John Pollock
Mr Paul Mccorkell IResi8ned 9 Nov 2024}
Mr Myles Smith
Mr Cecil Pollock
Mr Samuel Galbraith
Mr George Thompson
Rev Ross Kernohan
th
PRINCIPAL OFFICE BEARERS
Convenor
Clerk of Session (Jointl
Rev Ross Kernohan
Mr Cecil Pollock
Mrs Joan Pollock
Mr Alistair Sterritt
Treasurer
INDEPENDENT EXAMINER
Mr Arthur MGFarland
10 Cregg Road
Claudy
BT47 4HX
BANKERS
Danske Bank, PO Box 183, Donegal Square West, Belfast, BTI 6JS
SOLICITORS
Babin8tons Solicitors, 9 Limavady Road, Londonderry, BT47 6JU

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
STRUCTURE AND MANAGEMENT
The Klrk Sesslon
The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's
8overnin8 document, The Code, the book of the constitution and government of the Presbyterian Church
In Ireland, the Kirk Session seeks to watch over and promote the splrFtual interest of the congregation and
of persons not connected wlth any congregatlon who are within its bounds. It ensures pastoral care is in
plaGe in the con8regatlon and seeks to further the contribution of the Church to Christian witness and
servlce In the local community. The Kirk Sessions has delegated to its Congregational Committee the
temporal affairs of the congregation including adminlsterlng all funds and property belonglng to the
con8re8ation. Members of the Kirk Session are ex-officio members of the Congregational Committee.
The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members
are entitled to propose, Speak and exercise equal votes at meetings, except that the Moderator, the
ministers in active duty in the congregation, has no deliberative but only a castlng vote.
Stated meetings of the Klrk sesslon are held at least twlce in each year or as appropriate,
To be chosen for the office of the eldership in the con8regation a person must be a voting member and a
re8ular attendant on its ordinances, The selection of those proposed to be called to the office can be
either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those
who vote.
Presbytery
Under the Presbyterian Church In Ireland form of governance the corporate oversight of a congregation
Is the responsiblllty of a Presbytery which superintends generally the spiritual and temporal affairs of the
congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Cumber
congregation of the Presbyterian Church has been assigned to the Derry and Donegal Presbytery of the
Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers
of congregation5 assigned to it by the General Assembly, mlnisters who have retlred from actlve duty and
an elder appointed by the Kirk Session of the congregation.

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convdl
The General Assembly
The General Assembly is the supreme court of the Church, representing in one body the whole Church
and acting as its supreme le8islatlve, administration and judicial authority, in dealing with all matters
brought before It. The General Assembly is normally constituted during the first week in June for worship
and to condutt its business. At the end of business it Is dissolved. The membership of the General
Assembly conslsts malnly of the actlve ministers of each congregation, retired ministers and a
representative elder appointed by the Kirk Session of each congregation.
DESCRIPTION AND PURPOSE
The charltable purpose of the congregation is the advancement of religion.
Cumber con8re8ation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland.
The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in
the Scrlptures, and exists to love and honour God through fatth in His Son and by the power of HIS Spirit,
and to enable her members to play their part in fulfilling God's misslon to our world.
The congregation's mission purposes is by the grace of God, to help people of all ages becomefully devoted
followers of Jesus Christ. Our vision is by the grace of God, to be on inclusive, welcoming community of
Christ's people of oll ages, which..
is increasingly characterised by love for God, and love ond concernfor others,.
is committed to the hlstoric Christion gospel as revealed in the Bible,.
is relevant to people of this tlme and place.
The congregation oims to live out its Mission and Vision as ofamily of God's people by belng..
A Covenant Community.. where our relationships are rooted In the promlses of God by livlngfalthfully
toward hlm and toword one onother
An Intergeneratlonal Community.. where odults intentionally take the lead to engage with, encourage
and nurture younger members to maturity in Christ.
An Outword looklno Communlty.. wherÈ WÈ wont the bltsslngs of God rhut belong to us In the gospel
to become blessings for others beyond the bounds of our community.
As a congregation of the Presbyterion Church in Ireland, we believe that the Bible is the supreme
outhorlty over all we do, and that the Westminster Confession of Faith, along with the Larger and
Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith
and proctlce.

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
ACTIVITIES AND OBJECTIVES
The con8re8ation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the
Lords Supper is observed on several occasions during the year and all those who have been baptised and
who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The
congregation holds regular bible study meetin8s and has a wide range of organisations including
Sunday School
Youth Club
Youth Fellowship
Junior Bible Club
Bowling Club
Book Club
Presbyterlan Women
Men's Fellowshlp
Walking Group
Rainbows/Brownies/Guides
Pampered & Prepared Ladies Meetings
Saturday Mornlng Blble Study Group
ACHIEVEMENTS AND PERFORMANCE
Worshlp and prayer
The congregation normally meets for worship each Sunday at 10.15am. During the week the Bible Study
provides an opportunity for members to meet together for fellowship, to study the scriptures and for a
time of prayer.
As well as our regular services durlng the year we acknowledged God's gift of new life at 2 Sacrament of
Baptisrns and gave thanks for faithful services and sought to comfort those who had been bereaved during
the year.
At 31 December 2024 there were 295 communlcant members and 110 families connected with the
congregation. The average weekly attendance at morning worship is So.
Pastoral care
Members of the congregation who are unable to attend church due to sickness or age are visited on a
regular basis by the minister or elders.

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
Mlsslon and outreach
At a local level the con8re8ation reaches out to the local community through its organisations which are
open to all. We support local and international mlssion organlsatlons, holding regular fundraisers for
charity.
The congregatlon supports the Unlted Appeal for Mlsslon whlch Is a central fund of the Presbyterlan
Church in Ireland. This fund enables congregations to support the wider mission of the denomination and
to do mlsslon and outreach on a denominational basis beyond what the con8re8ation could do on Its own.
The United Appeal Fund provides financial support for mission personnel at home and overseas, assists
congregations with the deployment of locally based staff, enables churth plantin& provides grant support
forthe upkeep of church premises, assist with the running costs of Union Theological Colle8e, the Church's
training college for mlnlstry students and financially supports congregation in the areas of worship,
discipleship, global mission, outreach, leadership and pastoral care.
The congregation also contributes to the denominations annual World Development Appeal, Sunday
School project and any other speclal appeals.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minlster and / or one of
the elders, This provides an important link between the con8re8ations and the wider structures of the
church.
General Assembly
The minister and one of our elders were nominated to attend the meeting of the General Assembly of the
Presbyterian Church In Ireland held In Assembly Buildin8s, Belfast, in June.
Property
The buildin8s have been maintained to a high standard over the last numbers of years wlth extenslve work
including painting the interior and railin8S to the front. This has meant no major works have been required
this year.

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
Or8anisatlons
Youth Club meèts every Saturday nl8ht for a range of actlvltles and also go on regular trlps. Approxlmately
35 children attend.
Junior Bible Club meets monthly on Friday evenlngs. We have crafts, games, stories for primary school
age chlldren.
Bowlin8 Club meets every Tuesday night. It competes In the local churches league. There are
approxlmately 20 members.
Book Club rneets approximately every six weeks. Having read a chosen novel, it is then dlscussed. There
are around 10 members meeting in various homes.
Presbyterian Women meets monthly and has various speakers and fellowship times. There are around 15
ladies of all ages i nvolved.
Walking Group meets fortnlghtly. Members and frlends choose a local walk/forest and enjoy a stroll and
a cup of tea afterwards, There are usually about 15 people involved.
Or8anlsatlons
Rainbows/Brownie5/Guides meet weekly In the church buildings. 'Pampered & Prepared, is a ladie5
outreach that meets each week in May or June. It is open to the whole community. There are a range of
activities Includlng craft, beautytherapy, health, cooking and walklng. A local speaker addresses the ladies
before they have supper. Around 70 ladies attend.
Saturday Morning Bible Study Group meet rnonthly. Ladies come for breakfast and dlscuss a short Blble
Study together.
Volunteers
The Trustees wish to acknowledgetheirdeep appreclation of those who give freely of theirtime by sep4ing
on committees and helping with or8anisations and other church activities.
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland Meets the publlc benefit requirement by provldin8 benefit to its
members and the general public by making known the Christian Gospel of the Lord Jesus Christ through
the advancement of religion. The direct benefits which flow from the purposes of the Church include the
8alning of an understanding in Christian beliefs as set out In the Bible and in the Church's subordinate
standards (the Westminster

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
Confession of Faith and the Shorter and Larger Catechisms) leading to splrltual and moral development
and opportunlties for response to 8lble teaching. In turn, this framework leads to practical expressions of
Chrlstian beliefs and standards in the local community, such as through the care of those in need
(Including the sick, disabled and bereaved).
Generally the above benefits are delivered locally by con8regations and their members, or are facilitated
through presbyteries or are organised and dellvered centrally. Local delivery is facilitated by central
resources in almost all cases. Public access Is made known through the use of noticeboards, printed
material, press advertisement, websites, and soclal media or In other ways.
The benefits are demonstrated through regular evaluation of the servlces and Informal and ad-hoc
feedback from members, their families, and members of the public.
The purpose does not lead to harm. The only private benefit flowing from our purpose Is related to
Ministers, Missionaries, Deaconesses, Irlsh Mlssion workers and Lay Agents who receive benefits as a
result of their holding office or employment. However, this is incidental and necessary In order to further
our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are
members, their families, other individuals that the Presbyterlan Church in Ireland is in direct and indirert
contact with, the community in which pastoral services are provided and other communities throu8hout
Northern Ireland, the Republic of Ireland, and worldwide whlch benefit from our en8a8ement with and
support for both Christian and other secular or8anisations, charities and individual members of the public.
The Klrk Session has had regard to the Charity Commission for Northern Ireland's Public benefit
requirement statutory guidance.
FINANCIAL REVIEW
The congregation's main source of Income is members, contributions through the Weekly Freewill
Qfferln8, There were 78 Éontributin8 families durin8 tho yoar 2024 donatin8 a total of £39,2411£38,596
In previous year, 2023)
Total Income of the congre8ation duringthe year was £69,512, compared to £61,664 in the previous year.
Total expendlture Increased from £50,347 to £55,440,

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconvd)
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for preparin8 the annual report and the financial statements of the
consregation in accordance with applicable law and generally accepted accounting practice,
As the congregation's total income does not exceed £250,000, the Trustees have elected under Section
64{3) of the Charltles Act {Northern Ireland) 2008 to prepare a recelpts and payment account and a
statement of assets and liabilities.
The Trustees are responslble for keeping adequate accountlng records that are sufficient to show and
explaln the congregation's transactions and disclose with reasonable accuraoi at any tlme Its financlal
posltion. They are also responslble for safeguardlng the assets of the congregation and hence for takin8
reasonable steps for the prevention and detection of fraud and other irregularltles.
Approved by the Kirk Session at a meeting on 1st May 2025 and signed on its behalf by;
Rev Ross Kernohan
Convenor
Mr Cecll Pollock
Glork of Session

Presbyte
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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CUMBER CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of Cumber Congregation of the Presbyterian Church in Ireland for the year ended
31 DècefnbÈr 2024, whlch arè set out on pages 11 to 17.
Respectlve responslbllltles of charlty trustees and examlner
As the charity's trustees you are responsible for the preparation of the accounts In accordance wlth the
Charities Act {Northern Ireland) 2008,
It is my responsibility to:
examine the accounts under section 65 of the Charities Act, followthe procedures laid down in the general
Directions 8iven by the Commission under settion 65{9)(b) of the Charities Att and State whether
particular matters have come to my attention.
B"asls of Independent examlner's report
I have examined your charity accounts as requlred under section 65 of the Charlties Act and my
examlnatlon was carrled out In accordance wlth the general Direttions glven by the Charity Commlsslon
for Northern Ireland under sectlon 65(9)(b) of the Charitles Act.
My examination included a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also included consideration of any unusual items or disclosures
In the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material rnatters have come to my attention giving me cause to believe:
l. That accounting records were not kept in accordance with section 63 of the Charities Act
2. That the accounts do not actord with those accountin8 records
3. That the accounts do not comply wlth the accountlng requirements of the Charltles Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (l) to {4) listed above
and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have
found no matters that require drawing to your attention.
Mr Arthur McFarland FCCA
10 Cregg Road
Claudv
BT47 4HX
10

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CUMBER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Recolpts and Payn*nt8 Account)
For tho Year Ended 31 Decembor 2024
Note Unre8trlctsd Restrfcted Endowment
Funds
Fund8
Funds
Total
2024
Total
2023
Recelpts
Donations & Legacies
Charitable Activities
Invesiment Incx)me
Olher
47,499
7,692
300
1,058
55,191
300
13,166
855
53,637
280
7,225
522
11,403
855
705
59,757
9,050
705
69,512
61,664
Sale of Investments
Sale of Fixed Assets
Loan8 Received
Total Recelpts
59,757
9,050
705
69,512
61,664
Payment8
Raising Funds
Charitable Activities
485
45,259
485
54,955
9,6
49,885
45,744
9,8
55,440
50,347
PurcMa$è 01 Invèsitnèmts
Purchase of Flxed Assets
Loan Repayments
Total Payments
45,744
9.696
55,440
50,347
Net Receipts I
(Payments)
Transfer Between Accounts
14,013
-126
￿7
126
705
14.072
11,317
Net Movement in Funds
Funds Broughl Forward
13,887
366,294
-521
705
14.072
401,181
11,317
389,864
Funds Carried Forward
10
380,181
34,366
705
415,253
401,181
11

Presbyter
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CUMBER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABIUTIES
For the Year Ended 31 D•c•mbor 2024
Unrestrfcted Re8trtcted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Funds Reconclllatlon
Bank and Cash at Start of
Year
Net Movement in Funds
366,294 34,886
13,887
-521
401,181 389,864
14,072
11,317
705
Bank and Cash at End of
Year
380.181
34,368
705 415,253 401,181
Bank and Cash Balances
Bank Current Accounts
Bank Deposit Accounts
Buildlng Society Account etc
Cash in Hand
23,218
46,823
85,000
85,000
306,931 269,142
103
216
415,253 401,181
Other As80ts
Fixed Assets
Investments
Glft Ald Receivable on Donations
53,712
8,463
53,712
8,728
62,175
62,440
Llabllltles
Loans
Approved by the Kirk Sessiqn at a meeting on 1•1 May 2025 and slgned on its behalf by
Rev Ross Kernohan
Convenor
Mr Ceal Pollod(
Clerk of Session
12

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
310ecembor 2024
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total Income of the congregation is less than £250,000 the con8regation have elected in
accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland)
2015 to prepare its accounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained elther permanently or at the
congregation's dlscretion; the income derived from the endowment is to be used either as restricted or
unrestrirted income funds dependin8 upon the purpose for which the endowment was established in
the first place.
Restrlcted funds comprise {a} income from endowments whlch Is to be expended only on the restricted
purposes intended by the donor and (b) revenue donations or grants for a specific congregatlonal
activity intended by the donor. Where these funds have unspent balances, interest on their pooled
Investment is apportioned to the indlvidual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes.
De518nated funds are general funds set aside by the con8re8ation for use in the future.
DONATIONS AND LEGACIES
Unrestricted
Funds
Re5trirted
Funds
Endowment
Funds
Total
2024
Total
2023
Recorded giving
Loose collections
Donatlons and gifts
Gift Aid
Legacies and bequest
39,241
541
6,292
45,533
595
335
8,728
44,289
893
505
7,950
275
1,072
7,658
47,499
7,692
55,191
53,637
13

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
Income from charitable actlvltles
Fundraisin8 events
Membership fees
300
300
280
300
300
280
INVESTMENT INCOME
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
Investment interest
8ank Interest
11,266
136
1,046
12
705
13,017
148
7.008
217
11,402
1.058
705
13,166
7,225
14

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Iconvd)
31 Dac•mbgr 2024
OTHER INCOME
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
Insurance clalms
Other income
855
855
522
855
855
522
RAISING FUNDS
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
FWO envelopes
Fundralsing events
485
462
485
485
462
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrlrted
Funds
Endowment
Funds
Totsl
2024
Total
2023
General Assembly Assessrnents
Presbytery fees
Ministry and support staff costs
Congregational runnlng expenses
Donations to Mlssions and
charities
Governance costs
4,216
548
4,216
548
3,617
496
40,495
3,416
6,280
43,911
6,280
37,627
8, 144
45,259
9,696
54,955
49,885
15

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 Dgcombgr 2Q24
FIXED ASSETS
The congregatlon owns the Church prernises situated at Brackfield, Londonderry and a half share of a
manse at 342 Glon5hane Road, Claudyi BT47 4HP for the minister and the a550ciated fixtures, fittin8S,
plant and machinery. The premises, contents and church organ have an insurance value of £2,139,026.
INVESTMENTS
The congregation has the followin8 investments. Amounts are shown at market valuation.
2024
2023
Permanent endowment funds
53,712
53,712
53,712
53,712
16

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CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 DoGgmb•r ?Q24
10. FUND BALANCES
Fund
Balance
at start
Receipts Payment Surplus / Tra nsfer
Oeflclt)
Balance
at end
Unrestrlcted Funds
General Fund
Investment Fund
32,152
334, 142
59,757
45,744
14,013
46,040
334,142
366,294
59,757
45,744
14,013
-126 380, 181
Restricted Funds
Repair Fund
Investment Fund - Repair
Missions & Charities
Presbyterlan Women
Sunday School
Bowling Club
11,279
20,000
1,724
3,185
-1,460
150
9,967
20,000
780
180
2,566
873
6,494
365
154
312
5,840
319
240
111
654
46
-86
201
126
135
2,651
822
-150
34,887
9,050
9,696
-646
126
34,366
Endowment Funds
Bequests
705
705
Total
401,181
69,512
55,440
14,072
415,253
17